British History 2:
From the French Revolution to World War II
Topic: "Majesties and Royal Highnesses"

by Laura Cenicola & Mareike Aumann

Glossary: Sugar Act

The Sugar Act, officially called the American Duties Act, passed on April 5, 1764, was a revenue-raising Act passed by the Parliament of Great Britain. The preamble to the act stated that, "it is expedient that new provisions and regulations should be established for improving the revenue of this Kingdom ... and ... it is just and necessary that a revenue should be raised ... for defraying the expenses of defending, protecting, and securing the same." The earlier Sugar and Molasses Act, which had imposed a tax of six pence per gallon on molasses, had never been effectively collected due to colonial evasion. By reducing the rate in half and increasing measures to enforce the tax, the British hoped that the tax would actually be collected.



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